what is full form of cst?

what is full form of cst?

CST FULL FORM- Central Sell Tax.
  Central Sale Tax is type of indirect tax that is imposed on goods sold from one state to another state in India.

It is governed by central sale tax act, 1956. After knowing cst full form, now we are going to discuss about how to apply for cst regitration.


Registration under cst act and rate of tax in cst:

The registration of cst is not dependent on turnover of goods. But if the dealer (seller) sells product out of state, on that time, he have to get registration under cst act 1956.If we talk about cst rates in dlehi, then we can charge 2 percent on goods that is sold out site of Delhi against C form.

But if the seller is unable to get c form, then he has to pay local sale tax or 10 percent tax , whichever is higher.



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Payment of cst:

Payment is made on 21st of every month by online and the return of cst is submitted at every quarter at 25 of next month.




Adjustment of cst amount under act 1956:


If we discuss about the rule of cst in Delhi, we cannot adjust input cst (on purchase) with output cst ( on sale)




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